OP says it increases with road speed doesn't he? So I think less likely to be 1st motion shaft or something before that like clutch release bearing? Final drive, laygear cluster and 3rd motion shaft all rotate at speed relative to wheel rpm. Puzzles me a little that all wheel bearings were replaced. Although if the noise increases with road speed, I can understand that a wheel bearing might be suspected, although weaving the car will usually isolate a weel bearing for you? - but all 4? Then again "disappears when the clutch is pushed in, weird given the other symptoms? I think before chucking any more money at it he should let a VAG specialist or gearbox specialist listen to it - might be that several bearings are knackered (Who knows, 1st motion shaft and pinion bearing for example. If it's had a bearing going for a wee while bits from it might have "migrated" to other bearings and done them in too!)